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Showing 221–230 of 2313 articles for “Art. CGI — DMTG”
Dividends on labour shares allocated to employees of sociétés anonymes à participation ouvrière governed by the law of 26 April 1917 are subject to income tax according to the rules applicable to sala…
I.- The remuneration, increases and elements of remuneration mentioned in I and III of article L. 241-17 of the social security code are exempt from income tax, under the conditions and limits set out…
A 40% allowance is applied to the gross amount of pensions paid by a debtor established or domiciled in mainland France to persons whose tax domicile is in French Polynesia, the Wallis and Futuna Isla…
Any natural or legal person paying life pensions or annuities is required to declare the sums paid and to provide details of the holders of these pensions or annuities.This declaration must be filed w…
In the event of the transfer or redemption of the rights of a shareholder, a natural person, in a company mentioned in articles 8 and 8 ter, who carries out a non-commercial professional activity with…
Taxpayers who are subject to the mandatory controlled declaration system or who wish to be taxed under this system are required to keep a day-to-day ledger showing details of their professional income…
Alimony paid to a child over the age of majority is subject to income tax within the limits allowed for its deduction. Alimony paid for a minor child living alternately with his or her parents and tak…
Benefits paid under the provident scheme for professional football players instituted by the professional football charter are, with the exception of the capital sum in the event of the death or total…
The sums mentioned in 2° of Article L. 3332-11 of the Labour Code are subject to income tax according to the rules applicable to salaries and wages, with the exception of those not exceeding the ceili…
To determine the tax bases, account is taken of the net amount of salaries, allowances and emoluments, wages, pensions and life annuities, as well as all benefits in money or in kind granted to the pe…
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